by Damien Richard and Annabel Gibson  King & Wood Mallesons

澳大利亚证券与投资委员会(ASIC)于今日发布了一份咨询文件,建议修改适用于外国金融服务供应商的澳大利亚金融服务牌照(AFS牌照)制度。在一定的过渡期后,此前曾豁免AFS牌照的外国金融服务供应商将需要申请一种新的“外国AFS牌照”这类牌照与普通AFS牌照相比所需承担的义务较为有限。

咨询文件CP301及相关媒体报道请见此处

咨询文件征求意见时间截至2018年7月31日。 Continue Reading 外国金融服务供应商 – ASIC宣布拟议牌照变更

作者:王峰 (合伙人)   戴梦皓(资深律师) 金杜律师事务所 商务合规部

随着中国企业走出去的数量和规模逐年上升,中国境外发生的合规性争议也与日俱增。从近期的数个出口管制和制裁案例中,我们发现,对合规问题缺乏重视和内部合规制度的缺失构成了中国企业“中招”的主要原因。作为美国出口管制制度漫谈系列的第二篇,继上文为大家盘点了美国出口管制制度的“雷区”后,我们将在这篇中结合美国商务部工业和安全局(BIS)的出口管理与合规计划(Export Management and Compliance Program, 简称“EMCP”)指引,来谈谈如何打造一个符合美国出口管制规范要求的企业贸易合规管理体系。 Continue Reading 美国出口管制制度漫谈系列 | EMCP,帮你打造完善的出口管制体系

作者:金杜律师事务所

2018年6月8日,浙江蚂蚁小微金融服务集团有限公司(简称“蚂蚁金服”)宣布正式签署C轮融资协议,融资规模约140亿美元。本轮融资包括蚂蚁金服直接向国内投资人募集的人民币资金以及通过其境外全资子公司Ant International Co., Limited向国际投资人募集的美元资金。 Continue Reading 金杜代表蚂蚁金服完成C轮140亿美元境内外融资

作者:冯素芳、孙兴   金杜律师事务所 日本海关业务

编者按:

近期,海关在全国范围内对企业向境外支付特许权使用费的情况开展专项稽查,稽查进口货物完税价格中是否存在少报漏报应税特许权使用费的情况。对外支付特许权使用费金额较大、同时有产品或设备进口的企业将被海关重点关注,要求开展自查或实施稽查。应对专项稽查专业性强,技术难度高,涉及的法律问题错综复杂,企业一旦应对不当,可能导致被补征高额税款,同时对集团内其他关联企业产生负面的连锁反应。本系列围绕专项稽查涉及的重要、疑难法律问题以及双方争议的焦点等,进行分析探讨,尝试把握海关对特许权使用费稽查的思路、方法和关注重点,旨在帮助企业制定现实可行的应对方案或预案,降低合规风险。本篇为该系列的第三篇,作者将对特许权使用费稽查中最关键也是最为复杂的法律问题,即“什么情况下特许权使用费应计入进口货物完税价格进行征税”,进行简明扼要的梳理。祝您阅读愉快! Continue Reading 特许权使用费应税的条件—海关特许权使用费稽查,你准备好了吗?

by Li Zhongsheng, King & Wood Mallesons’ IP group

li_zhongshengOn behalf of Qualcomm Incorporated, King & Wood Mallesons (“KWM”) recently asserted several standard essential patents (SEPs) against Meizu, a Zhuhai-based handset manufacturer. Meizu concluded a license agreement with Qualcomm on fair, reasonable, and non-discriminatory (FRAND) terms, in settlement of the royalty dispute after it was threatened with an injunction.. Article 24 of the Supreme People’s Court Interpretation of Issues of Application of Laws in the Handling of Patent Infringement Disputes (II) (“Judicial Interpretation II”) was the legal basis on which Qualcomm accused Meizu of patent infringement. This essay is a preliminary consideration of that article.

Article 24 of Judicial Interpretation II (“Article 24”) consists of four paragraphs. Continue Reading Patent Disputes and Article 24 of Judicial Interpretation II

作者:肖马克 陈兵 金杜律师事务所公司证券部

2schaub_m1016年4月中国发布了令人瞩目但又具模糊性的跨境电商规则,由此引发了相关方面的担忧,甚至可以说是恐慌。

2016年5月24日,中华人民共和国海关总署(以下简称“海关总署”)下发了《关于执行跨境电子商务零售进口新的监管要求有关事宜的通知》(“通知”),在该通知中,中国相关机关在相当程度上解决了大部分最迫切的担忧。

Continue Reading 全球出口商欢欣鼓舞——海关总署下发电商新政过渡政策

schaub_m1

By Mark Schaub and Chen Bing King & Wood Mallesons’ Corporate Securities Group

In recent months there has been great concern, indeed bordering on panic, in some quarters arising from the issuance of  dramatic but vague PRC cross-border e-commerce rules that were issued in April 2016.

However, the PRC authorities have now addressed, at least to some extent, most of the major pressing concerns on 24 May 2016 when the General Administration of Customs of PRC (“PRC Customs”) issued a Circular on Relevant Matters Concerning Implementation of New Supervision Requirements on Cross-border E-commerce Retail Imports (“Circular”).

Continue Reading Exporters of the World Rejoice – PRC Customs issues e-commerce reprieve

访谈对象:肖瑾 金杜律师事务所国际贸易

美国、欧盟和日本13日提请WTO要求就稀土出口管制问题将中国诉至WTO,中国将和各方展开磋商。美国在此时提起此案与1月时在WTO就关键原材料一案的胜利不无关系,两案在法律、逻辑上都多有相似之处。一方面看,这可能会给中国在稀土案中造成不利,但另一方面,中国也可从上次极其类似的案例中吸取教训,更好地应对此次诉讼,以及更加理性地预期结果。

金杜律师事务所的肖瑾律师在国际贸易法,包括贸易救济、海关法、WTO争端解决、国际贸易协定谈判等方面经验丰富。自1998年以来,他曾在二十多起反倾销、反补贴、保障措施案件中代表来自美国、欧盟、日本的跨国公司以及中国企业应诉。在WTO事务方面,肖瑾律师曾代表中国政府参加了十余起WTO争端解决案件,并在某多边贸易协定谈判中作为中国政府的谈判律师。

Continue Reading 关键原材料案对稀土案具有参考价值

作者:姚爱峰 刘成 金杜律师事务所国际贸易

一、基本情况回顾

根据中国加入世界贸易组织议定书,其他WTO成员可以在15年之内,针对中国采用反倾销调查时,可以认为中国不具有“市场经济地位”。

欧盟在1998年修改《反倾销条例》之后,将中国视为“市场转型国家”,即在总体上不承认中国是“市场经济国家”的同时,对于特定条件的公司给予“市场经济地位”。一般而言,获得“市场经济地位”的公司在反倾销调查当中按照应诉公司提供的信息来计算倾销幅度,通常结果会大大低于没有获得“市场经济地位”的公司。自此以后,中国公司积极地在反倾销调查中申请市场经济地位。截至2010年12月31日,欧盟针对中国一共发起了99起反倾销调查。根据我们的统计,一共有94家公司分别在32起反倾销调查当中获得了“市场经济地位”。

Continue Reading 再谈中国企业在欧盟反倾销调查中的”非市场经济地位”

By Liu Xinyu and Gao Xiaorui King & Wood’s International Trade Group

Improper commodity classification in customs declaration may cause different legal liabilities. This article will begin the analysis with two cases.

Case 1: A large-scale foreign-investment enterprise ("Enterprise A") imported 72.6 tons of ethylene powder from Germany, and made a customs declaration in the name of ethylene powder with a commodity code ("HS code") of 29,012,100. Later, the customs office extracted samples from the declared goods for inspection. The laboratory identification report issued by the customs laboratory center revealed that the materials were actually a type of polymer with the main ingredient being vinyl acetate, and the proper corresponding HS code was 39052900. Through further investigation, the customs office found that Enterprise A had imported the same materials as "ethylene powder" three times. The customs office finally determined that Enterprise A’s acts constituted false declarations, and imposed administrative penalties on Enterprise A in accordance with relevant laws.

Case 2: According to a news report, the merchandiser of a well-known foreign-funded enterprise ("Enterprise B"), when scrutinizing Enterprise B’s former declaration materials for imported raw materials, found that the beginning of the HS code on the commercial invoice was 3302 rather than 1302, the correct beginning of HS code for the imported raw materials. Imported materials with HS codes 1302 and 3302 were levied different customs duties of 20% and 15%, respectively. HS code 1302 was the correct coding for imported materials by Enterprise B and the merchandiser was aware of the fact. However, Enterprise B continued to use the original commodity code when filing customs declaration for the imported materials, and carried out this misconduct for the next 30 months. Finally, the customs anti-smuggling department discovered Enterprise B’s acts and determined Enterprise B had evaded customs duties amounted to over RMB 1 million. Finally, a lawsuit was instituted by the competent procuratorate before the courts.

Continue Reading Legal Liabilities from Improper Product Classification in Customs Declarations